https://www.taxtmi.com/caselaws?id=788125 Addition as unexplained investment was rejected where accounting reconciliation, bank entries and revised balance sheet established the excess capital arose from inadvertent inclusion of co owner receipts; registered valuer evidence addressing title defects, unauthorized construction and usable area displaced the DVO figure for Section 50C and the valuer's figure was adopted for capital gains recomputation; deemed income under the provision addressing gratuitous transfers was deleted where full consideration was paid before the statutory amendment and documentary evidence showed the property was held and dealt with as stock in trade. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788125 Addition as unexplained investment was rejected where accounting reconciliation, bank entries and revised balance sheet established the excess capital arose from inadvertent inclusion of co owner receipts; registered valuer evidence addressing title defects, unauthorized construction and usable area displaced the DVO figure for Section 50C and the valuer's figure was adopted for capital gains recomputation; deemed income under the provision addressing gratuitous transfers was deleted where full consideration was paid before the statutory amendment and documentary evidence showed the property was held and dealt with as stock in trade. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788125